EU funds and fund managers
The EU’s Sustainable Finance Disclosure Regulatory regime came into full effect on 1 January 2023. However, there remain grey areas and some uncertainties on the day-to-day application of the reporting rules. This comprehensive chapter on the requirements for fund managers aims to help you on the way. Importantly, this chapter also outlines the interplay between the SFDR and the EU Taxonomy Regulation.
It considers all recent additional guidance from the European institutions and includes industry best practices. This chapter has been developed by industry experts, for practitioners, to ensure that the reader has practical and in-depth know-how and can meet all the requirements in due time.
This chapter delves into the details on the three levels of disclosure requirements for fund managers and investors, covering public disclosure (website), pre-contractual disclosure (to investors) and periodic disclosure (mainly through the annual report). Moreover, it provides guidance on common questions from industry including on the various shades of green funds, sustainability risks versus principal adverse impact factors, as well as how to classify a fund under the SFDR.
While acknowledging that requirements will vary depending on the fund set-up, this chapter aims to provide an overview for every fund/fund manager preference.
Explore all sections of the guide
Reporting template and tools
ESG reporting template ESG life cycle tool SFDR tools TCFD tools Timelines
Mapping of voluntary frameworks and standards
Definitions and distinctions Who is who Scope of information
Deep dive for VCs and investors
ESG reporting from a VC perspective ESG reporting from an investor perspective
